This Notice explains excise duty drawback which is a refund of UK excise duty on excise goods that have not been or will not be consumed in the UK. It has been updated at Section 6 and paragraph 7.7 which contain transitional provisions relating to circumstances where a notice of intention to claim drawback for goods exported from GB is submitted before 31 December 2020, but the claim is not finalised until after 1 January 2021. Section 18 of the notice has also been amended with updated information on how to contact HMRC.
Source gov.uk
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